Tunisia Property Tax Guide 2026

Registration Fee — Droit d'Enregistrement 5%

The registration fee (droit d'enregistrement) is the primary tax on property transfers in Tunisia. The standard rate is 5% of the property value declared in the deed of sale. The fee is payable by the buyer and is due at the time of registration with the Property Registry (Conservation de la Propriété Foncière). The declared value may be challenged by the tax authority if it is significantly below market value. Reduced rates apply in certain cases: 2.5% for agricultural land purchases by farmers, and 1% for certain social housing acquisitions.

Stamp Duty — Timbre Fiscal ~1%

Stamp duty (timbre fiscal) is an additional tax payable on property transactions. The rate is approximately 1% of the property value, calculated on the same base as the registration fee. The stamp duty is paid through fiscal stamps (timbres fiscaux) affixed to the deed of sale. The notary handling the transaction is responsible for ensuring proper stamping. The total acquisition cost for a property buyer is approximately 6% of the property value (5% registration + 1% stamp duty), plus notary fees of approximately 1-2%.

Annual Land Tax — Taxe Foncière

The annual land tax (taxe foncière) is levied on developed properties (buildings and land with construction) in urban areas. The tax is calculated on the rental value (valeur locative) of the property, which is assessed by the tax authority. The rate varies by municipality but is typically 5-10% of the assessed rental value. The tax is payable annually by the property owner. Exemptions apply for newly constructed properties (typically 5 years), agricultural land, and properties owned by government entities and diplomatic missions. The tax is collected by the local municipality (commune).

Capital Gains on Property

Gains from the sale of property are taxed on a sliding scale based on holding period (see the capital gains guide for details). The primary residence is fully exempt if occupied for 5+ consecutive years. The gain is calculated as the sale price minus the inflation-adjusted acquisition cost and allowable improvements.

Municipal Taxes

In addition to the land tax, municipalities may levy local taxes for services including waste collection, street lighting, and sanitation. These are typically modest amounts based on property type and size. The total annual municipal tax burden is usually 0.5-2% of the property's rental value, collected alongside the taxe foncière.

No Annual Wealth Tax on Property

Tunisia does not impose an annual net wealth tax on property holdings. Property owners face no recurring charge on the total value of their property portfolio beyond the land tax, municipal taxes, and standard income tax on rental income. This makes Tunisia relatively attractive for property investors from a tax perspective.

Rental Income — Taxed as IRPP

Rental income from property is subject to IRPP at progressive rates (0-40%) as part of the owner's annual income. Owners may deduct expenses including maintenance, property management fees, land tax, and mortgage interest. A simplified deduction of 40% of gross rent (for furnished rentals) or 20% (for unfurnished) is available instead of itemising actual expenses.

FAQs

Do I have to pay tax when I sell my primary residence?

Gains from the sale of a primary residence are fully exempt from CGT if the property has been occupied as your main home for at least 5 consecutive years before the sale. If occupied for less than 5 years, a prorated exemption applies.

How is property value assessed for registration purposes?

The registration fee is based on the declared value in the deed of sale. The tax authority may challenge the declared value if it is below market value and require a valuation report from a registered valuer.

Are non-residents taxed differently on Tunisian property?

Non-residents are subject to the same registration fee (5%), stamp duty (1%), and land tax as residents. Capital gains on property (sliding scale 5-25%) apply to non-residents as well. The buyer must withhold CGT from the purchase price for non-resident sellers.

Disclaimer

This guide provides general information about Tunisian property-related taxation for the 2026 tax year. Tax laws, municipal rates, and regulations may change. Always consult with a qualified Tunisian tax advisor or the Ministry of Finance for advice specific to your situation. InvestmentKit does not provide tax advice.